Certain useful boron compounds are known such as boric acid, orthoboric acid, metaboric acid, tetraboric acid, borax (Na.sub.2 B.sub.4 O.sub.7), kemite, calemonito, ammonium tetraborate (NH.sub.4 HB.sub.4 O.sub.7), ammonium tetraborate (NH.sub.4).sub.2 B.sub.4 O.sub.7), zinc borate (Zn).sub.2 (B.sub.2 O.sub.3).sub.3 which is sold under the tradename "FIREBRAKE ZB" by U.S, Borax, Inc., These boron compounds must be used with other flame retardant compounds such as phosphorus compounds or halide compounds in order to produce a satisfactory flame retardant compound. Many U.S. Patents include boron acids and their derivities utilized with another flame retardant agent such as halogen containing compounds, nitrogen containing compounds, phosphorus containing compounds and sulfur containing compounds. It is well known in the Arts that the known salts of boron compounds alone are not a satisfactory flame retardant compound whereas the novel flame retardant polynitrogen containing salts of boron oxyacid compounds are good flame retardant compounds and may be used alone. The known basic salts of boron compounds form complex, large molecule compounds by the reaction of the boron atoms reacting with the oxygen atoms on other boron radicals. These complex salts of boron oxyacid do not beak down into acid compounds which produce char which protect the flammable material. This condensation process can be prevented by the process of this invention while producing novel flame retardant polynitrogen containing salts of boron oxyacids. These complex, large molecule salts of boron compounds such as ammonium borate (NH.sub.4 HB.sub.4 O.sub.7 are broken down into smaller molecules by the molecules reacting with water in the present of a strong bases such as ammonium hydroxide and at the same time the ammonia reacts with the smaller molecule of salt of boron compounds to form polyammonium salt of polyboron oxyacid. This reaction also prevents the reformation of large complex molecules when the compounds are dried. On page 637 of General Chemistry by Mebergall-Schmidt-Holtzclaw, 4th addition published by D.C. Heath and Company, Lexington, Mass., illustrates that the borate salts form large molecules in units of B.sub.4 O--.sup.2, such as ammonium borate. This formation of large molecules interferes with the flame retardant properties of the known boron salts. These large complex molecules of the salts of boron compounds when heated in a flame do not break down into sufficient acidic radical which produce charring of the burning flammable material. This charring is necessary to stop the flame by forming a char over the burned area. The flame retardant polynitrogen containing boron oxyacid compounds of this invention when heated by a flame break down into acidic radicals which produce charring and also the nitrogen containing radical also has flame retardant properties.